ARCHITECTURE & DESIGN CONCEPT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ARCHITECTURE & DESIGN CONCEPT
Largest movements
- Receivables within one year +€23,119
up €23,119 (+53.1%), from €43,554 to €66,674
of which Other amounts receivable: +€22,992
- Tangible fixed assets -€16,144
down €16,144 (-19.9%), from €81,115 to €64,970
- Debts after one year -€17,226
down €17,226 (-16.3%), from €105,977 to €88,751
- Profit (loss) carried forward +€12,774
up €12,774 (+26.1%), from -€48,873 to -€36,098
- Tax, wage and social debts +€7,862
up €7,862 (+56.8%), from €13,835 to €21,697
of which Taxes: +€9,362
- Gross operating margin -€12,372
down €12,372 (-21.6%), from €57,288 to €44,916
- Taxes +€3,316
up €3,316 (+1,628%), from €204 to €3,520
- Financial charges +€1,623
up €1,623 (+21.0%), from €7,713 to €9,336
- Other operating charges -€1,059
down €1,059 (-26.1%), from €4,053 to €2,994
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,971 | €132,689 | +€5,718 | +4.5% |
| Fixed assets | 21/28 | €81,115 | €64,970 | -€16,144 | -19.9% |
| Tangible fixed assets | 22/27 | €81,115 | €64,970 | -€16,144 | -19.9% |
| Land and buildings | 22 | €81,115 | €64,970 | -€16,144 | -19.9% |
| Current assets | 29/58 | €45,857 | €67,719 | +€21,863 | +47.7% |
| Amounts receivable within one year | 40/41 | €43,554 | €66,674 | +€23,119 | +53.1% |
| Trade receivables | 40 | €22,619 | €22,746 | +€127 | +0.6% |
| Other amounts receivable | 41 | €20,936 | €43,928 | +€22,992 | +110% |
| Cash at bank and in hand | 54/58 | €470 | €20 | -€450 | -95.7% |
| Deferred charges and accrued income | 490/1 | €1,832 | €1,025 | -€807 | -44.0% |
| Total equity and liabilities | 10/49 | €126,971 | €132,689 | +€5,718 | +4.5% |
| Equity | 10/15 | -€26,873 | -€14,098 | +€12,774 | +47.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,873 | -€36,098 | +€12,774 | +26.1% |
| Amounts payable | 17/49 | €153,844 | €146,788 | -€7,056 | -4.6% |
| Amounts payable after more than one year | 17 | €105,977 | €88,751 | -€17,226 | -16.3% |
| Financial debts | 170/4 | €105,977 | €88,751 | -€17,226 | -16.3% |
| Amounts payable within one year | 42/48 | €47,867 | €58,037 | +€10,170 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €16,410 | €17,292 | +€882 | +5.4% |
| Financial debts | 43 | €9,715 | €10,473 | +€758 | +7.8% |
| Credit institutions | 430/8 | €9,715 | €10,473 | +€758 | +7.8% |
| Trade debts | 44 | €7,907 | €8,575 | +€668 | +8.4% |
| Suppliers | 440/4 | €7,907 | €8,575 | +€668 | +8.4% |
| Taxes, remuneration and social security | 45 | €13,835 | €21,697 | +€7,862 | +56.8% |
| Taxes | 450/3 | €12,335 | €21,697 | +€9,362 | +75.9% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,144 | €16,144 | = | 0.0% |
| Other operating charges | 640/8 | €4,053 | €2,994 | -€1,059 | -26.1% |
| Non-recurring operating charges | 66A | - | €329 | +€329 | |
| Gross operating margin | 9900 | €57,288 | €44,916 | -€12,372 | -21.6% |
| Operating profit (loss) | 9901 | €37,090 | €25,448 | -€11,643 | -31.4% |
| Financial income | 75/76B | €355 | €183 | -€172 | -48.5% |
| Recurring financial income | 75 | €355 | €183 | -€172 | -48.5% |
| Financial charges | 65/66B | €7,713 | €9,336 | +€1,623 | +21.0% |
| Recurring financial charges | 65 | €7,713 | €9,336 | +€1,623 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €29,732 | €16,295 | -€13,438 | -45.2% |
| Income taxes | 67/77 | €204 | €3,520 | +€3,316 | +1,628% |
| Profit (loss) for the period | 9904 | €29,529 | €12,774 | -€16,754 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,529 | €12,774 | -€16,754 | -56.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.